®
TaxReply India Private Limited
Best GST Library
Subscription Plans
TaxGPT
GST News | Updates
GST Calendar
GST Case Laws
GST Case Laws Sitemap
GST Notifications, Circulars, Releases etc.
Act & Rules
Act & Rules (Multi-view)
GST Rates
HSN Codes New
GST Forms
GST Diary
GST Notebook
GST Fees Manager
GST Council Meetings
GST Set-off Calculator
ITC Reversal Calculator
E-invoice Calculator
Inverted Duty Calculator
GSTR-3B Manual
GSTR-9 Manual
GSTR-9C Manual
Full Site Search
E-way Bill
Finance Bill
GST e-books
®
WhatsappGroup
@taxreply
TaxReplyCommunity
6.36k
GSTN locks Table 3.2 of GSTR-3B from April 2025: GSTN Advisory
Advisory on reporting values in Table 3.2 of GSTR-3B
Apr 11th, 2025
1. Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders out of the supplies declared in Table 3.1 & 3.1.1 of GSTR-3B. The values in Table 3.2 of GSTR-3B auto-populates from corresponding inter-state supplies declared in GSTR-1, GSTR-1A, and IFF in requisite tables.
2. It is to inform you that from April-2025 tax period, inter-state supplies auto-populated in Table 3.2 of GSTR-3B will be made non-editable. The GSTR-3B shall be filed with the auto-populated values as generated by the system only.
3. Therefore, in case any modification/amendment is required in auto-populated values of Table 3.2 of GSTR-3B, same can be done only by amending the corresponding values in respective tables of GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.
4. To ensure that GSTR-3B is filed accurately with the correct values of inter-state supplies, it is advised to report the correct values in GSTR-1, GSTR-1A, or IFF. This will ensure the auto-populated values in Table 3.2 of GSTR-3B are accurate and compliant with GST regulations.
FAQ’s
|
☛ Login to read more...
|
Digital GST Library
Plan starts from
₹ 5,000/-
(For 1 Year)
TaxReply
Apr 11, 2025
Post your comment here !
|
Login to Comment
|
Other Important Updates
CBIC issued new instructions for GST Officers to streamline the process of GST Registration Applications.
18 Apr 2025
7.6k
Can Department withhold GST refund sanctioned by Appellate Authority without filing appeal against such order?
15 Apr 2025
4.3k
GSTN implements Phase III changes in Table 12 of GSTR-1 or GSTR-1A from April 2025: GSTN Advisory
11 Apr 2025
4.48k
GSTN Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Assam
3 Apr 2025
3.96k
GSTN has made 2-Factor Authentication mandatory for All taxpayers for e-invoice and e-way bill from today 1st April 2025.
1 Apr 2025
11.33k
Taxpayers with turnover of 10 Crores and above to report e-Invoices on IRP Portal within 30 days w.e.f. 01 April 2025: GSTN Advisory
1 Apr 2025
7.6k
|
☛ Read more updates...
|
Apr
24 Apr
☑ Quarterly | GSTR-3B
GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.
* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
25 Apr
☑ Half-Yearly | ITC-04
ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.
☑ Annual | ITC-04
ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.
28 Apr
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
30 Apr
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)